Each distributor or any other person dealing in, transporting, receiving, or storing gasoline or special fuel shall keep records, receipts, and invoices and any other pertinent papers and information that the department of transportation may require for a minimum of 3 years.
Recordkeeping Requirements
Mont. Code Ann. § 15-70-411, under Gasoline and Special Fuel Tax.
Mont. Code Ann. § 15-70-411